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NY F80430




January 12, 2000

CLA-2-64:RR:NC:TP:347 F80430

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.60, 90; 6403.91.60, 90; 6403.99.60, 90; 6506.92.0000

Ms. Barbara Clausen Hunter
Tower Group International
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of leather footwear from Canada.

Dear Ms. Hunter:

In your letter dated December 8, 1999, written on behalf of your client, Prevost Furs, Inc., you requested a tariff classification ruling.

You have submitted three samples of what you refer to as slippers for men and women. You state that item #401 “Country Comfy” is a unisex sheepskin slipper with a pigskin leather upper and outer sole, and a sheepskin inner lining. The collar also features exposed sheepskin material. The applicable subheading for the shoe up to and including American men’s size 8 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.59.60, HTS, which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

You state that item #418 “Rustic Rambler” is a women and men’s sheepskin slipper, made up of a suede leather upper and a rubber/plastic outer sole, covering the ankle. The applicable subheading for the shoes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men’s sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

You state that item #416 “Sheperd Tracker” is a women and men’s sheepskin slipper. The uppers are made of leather with sheepskin inner linings and rubber/plastic outer soles. The collar also features exposed sheepskin material. The applicable subheading for the shoes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men’s sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

Item #’s 305 and 307 are hats constructed of pigskin leather on the outside with a sheepskin inner lining. They feature a front peak, large earflaps and a 2-inch flap at the back of the hat to cover the neck. The peak, earflaps and flap can be worn up or down. When worn up, the sheepskin lining adds a significant visual impact to the hats; when worn down, the sheepskin provides significant warmth to the wearer. Information supplied to this office indicates that the sheepskin provides approximately 75% and the pigskin 25% of the value of the hat. In addition, a tag on the hats advertises them as “Superior Quality Genuine Sheepskin” hats. Therefore, the sheepskin imparts the essential character to the hats. The applicable subheading for the hats will be 6506.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of furskin.” The rate of duty will be 3.3% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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